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IN THE HIGH COURT OF ALLAHABAD
ARUN BHANSALI, KSHITIJ SHAILENDRA
Merino Industries Ltd. – Appellant
Versus
State of Uttar Pradesh – Respondent
JUDGMENT :
1. This petition has been filed by the petitioner aggrieved of the order dated 04.02.2025 passed by Joint Commissioner, SGST, Corporate Circle -1, Ghaziabad (Annexure-1) under Section 74 of Goods and Services Tax Act, 2017 (for short, ‘the Act’) wherein, a demand of Rs. 5,82,67,589.12/- has been created.
2. It is inter alia indicated in the petition that the petitioner is engaged in manufacture and supply of potato flakes besides other items. A show cause notice dated 03.08.2024 for the period July 2017 to March 2018, proposing to classify the product in question i.e. potato flakes under tariff heading 2005-2000 instead of 1105-2000 was issued. In the notice, date by which the reply was required to be submitted was indicated as 19.08.2024 and in column pertaining to date of personal hearing ‘NA’ was indicated and the same was the position pertaining to column pertaining to time of personal hearing.
3. A reply to the notice dated 03.08.2024 was filed by the petitioner through counsel on 19.08.2024 contesting the allegations made therein. In the reply, a specific prayer was made on behalf of the petitioner that no adverse order to the prejudice of the petitioner be passed wi
The failure to provide a personal hearing before an adverse decision violates principles of natural justice as mandated by the Goods and Services Tax Act.
A statutory obligation exists to provide an opportunity for personal hearing before passing adverse orders under the GST framework, regardless of the applicant's request.
The failure to provide an opportunity for personal hearing before issuing adjudication orders constitutes a violation of the principles of natural justice, necessitating quashing of such orders.
The Assessing Authority must grant an opportunity for personal hearing before passing adverse orders under the U.P. GST Act, as mandated by principles of natural justice.
The absence of a meaningful personal hearing, required under Section 75(4) of the GST Act, constitutes a violation of natural justice, necessitating the quashing of the impugned order.
The central legal point established in the judgment is the requirement of personal hearing and compliance with statutory provisions, emphasizing the principles of natural justice in adjudicative proc....
The court established that the right to a personal hearing is fundamental in adjudication proceedings, and failure to provide this opportunity renders the order invalid.
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